[1] This appeal relates to the enforcement of a judgment debt of the sum of RM12,117,646.88 which is due and owing from the judgment debtor, Ibsul Holdings Sdn Bhd ["JD"] to the appellant. The appellant sought to enforce the judgment debt through garnishee proceedings under O 49 of the Rules of 2012. The learned Judge allowed the respondent's appeal against the order of the learned SAR who had granted a garnishee order absolute on 11 January 2016. Upon proper consideration, we unanimously allowed the appeal, set aside the decision of the High Court and reinstated the decision of th